نوع مقاله : مقاله پژوهشی

نویسندگان

• یاسمن خلیلی ¹
• مریم صادقی ²
• عبدالخالق خنکا ³
• ابوالفضل مومنی یانسری ⁴

¹ استادیار، گروه حسابداری، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران.

² استادیار، گروه حسابداری، دانشکده مدیریت و نوآوری، دانشگاه شهید اشرفی اصفهانی، اصفهان، ایران.

³ استادیار، گروه علوم اداری و اقتصادی، دانشکده علوم‌انسانی و علوم ورزشی، دانشگاه گنبدکاووس، گنبد کاووس، ایران

⁴ استادیار، گروه علوم اداری و اقتصادی، دانشکده علوم‌انسانی و علوم ورزشی، دانشگاه گنبدکاووس، گنبد کاووس، ایران.

چکیده

پیشینه و اهداف: شرکت‌های بیمه‌ای، به‌عنوان یکی از ارکان اصلی نظام مالی، نقشی محوری در مدیریت ریسک‌های اقتصادی و تأمین امنیت مالی برای اشخاص حقیقی و حقوقی دارند. کیفیت حسابرسی داخلی و اثربخشی کمیتة حسابرسی به‌عنوان سازوکار‌های نظارتی اصلی، ‌علاوه‌بر نظارت بر سیستم‌های مالی و کنترل‌های داخلی نقش تعیین‌کننده‌ای در ارتقای اعتبار و قابلیت اتکای گزارش‌های مسئولیت اجتماعی دارند. کیفیت حسابرسی داخلی به‌عنوان یکی از ارکان اصلی نظام حکمرانی شرکتی، به‌طور مستقیم بر دقت، شفافیت و کامل ‌بودن اطلاعات ارائه‌شده در گزارش‌های مسئولیت اجتماعی ‌تأثیر می‌گذارد. کمیتة حسابرسی نیز که نهاد نظارتی مستقل در ساختار حکمرانی شرکتی است، نقشی محوری در نظارت بر ‌فرایندهای گزارشگری مالی و غیرمالی دارد. اثربخشی کمیتة حسابرسی به‌طور مستقیم بر کیفیت گزارش‌های مسئولیت اجتماعی ‌تأثیر می‌گذارد. با توجه به اهمیت روزافزون مسئولیت‌پذیری اجتماعی در صنعت بیمه، این پژوهش به بررسی ‌تأثیر اثربخشی کمیتة حسابرسی و کیفیت عملکرد حسابرسی داخلی بر گزارشگری مسئولیت اجتماعی در شرکت‌های بیمه‌ای ایران پرداخته است.
روش‌شناسی: روش پژوهش‌ از نظر ماهیت‌ و محتوایی‌ همبستگی‌ بوده و از آزمون فرضیه‌ها ‌براساس رگرسیون چندمتغیره استفاده شده و از نظر نوع هدف، جزء پژوهش‌های‌ کاربردی‌ و انجام پژوهش‌ در ‌چهارچوب استدلال استقرایی‌ صورت پذیرفته‌ است‌. جامعة‌ آماری‌ شامل‌ تمامی شرکت‌های‌ بیمه‌ای‌ در ایران است که‌ به‌منظور دستیابی‌ به‌ هدف پژوهش‌، دورهة زمانی‌ بین‌ سال‌های‌ 1398 تا 1402، به‌‌عنوان نمونه‌ انتخاب شده است‌.
یافته‌ها: نتایج‌ به‌دست‌‌آمده از آزمون فرضیه‌های‌ پژوهش‌، بیانگر ‌تأثیر معنادار و مستقیم‌ (مثبت‌) اثربخشی کمیتة حسابرسی و کیفیت عملکرد حسابرسی داخلی بر بهبود گزارشگری مسئولیت اجتماعی است. به‌طور مشخص، افزایش اثربخشی کمیتة حسابرسی و ارتقای کیفیت حسابرسی داخلی به افزایش شفافیت، دقت، و قابلیت اتکای گزارش‌های مسئولیت اجتماعی منجر می‌شود. این نتایج بیانگر آن است که ساختار حکمرانی شرکتی قوی، به‌ویژه از طریق عملکرد مؤثر کمیته‌های حسابرسی و واحدهای حسابرسی داخلی، می‌تواند به بهبود پاسخگویی اجتماعی و افزایش اعتماد ‌ذی‌نفعان کمک کند.
نتیجه‌گیری: این مطالعه با ارائة شواهد تجربی جدید، به ادبیات موجود در حوزة گزارشگری مسئولیت اجتماعی و حکمرانی شرکتی در صنعت بیمه کمک می‌کند. یافته‌های این پژوهش می‌تواند به‌مثابة مبنایی برای سیاست‌گذاران، مدیران، و نهادهای نظارتی در جهت بهبود ‌فرایندهای گزارش‌دهی و افزایش شفافیت در شرکت‌های بیمه‌ای استفاده شود.

کلیدواژه‌ها

• اثربخشی ‌کمیته حسابرسی
• شرکت‌های بیمه‌ای
• کیفیت حسابرسی داخلی گزارشگری
• مسئولیت اجتماعی

موضوعات

• حاکمیت شرکتی در شرکت‌های بیمه‌ای

عنوان مقاله [English]

Analyzing the role of audit committee effectiveness and internal audit performance quality in social responsibility reporting in insurance companies

نویسندگان [English]

• Yassaman Khalili ¹
• Maryam Sadeghi ²
• Abdolkhalegh Khonaka ³
• Abolfazl Momeni Yanesari ⁴

¹ Assistant Professor, Department of Accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran

² Assistant Professor, Department of Accounting, Faculty of Management and Innovation, Shahid Ashrafi Esfahani University, Isfahan, Iran.

³ Assistant Professor, Department of Administrative and Economics, Faculty of Humanities and Physical Education, Gonbad Kavous University, Gonbad-e-kavous, Iran.

⁴ Assistant Professor, Department of Administrative and Economics, Faculty of Humanities and Physical Education, Gonbad Kavous University, Gonbad-e-Kavous, Iran.

چکیده [English]

BACKGROUND AND OBJECTIVES: Insurance companies serve as critical components of every financial system, acting as key players in risk management and providing essential financial security for individuals, businesses, and other legal entities. By offering products such as life insurance, property coverage, and health plans, these companies help mitigate economic uncertainties and promote stability in markets. However, with growing scrutiny on corporate practices, the role of monitoring mechanisms like the audit committee and internal audit quality has become increasingly vital. The audit committee, functioning as an independent oversight body within corporate governance frameworks, is responsible for supervising financial reporting, internal controls, and compliance with regulations. Its effectiveness can significantly influence the quality of non-financial disclosures, such as social responsibility reports, which detail a company's environmental, social, and governance (ESG) impacts. Similarly, internal audit quality—encompassing the rigor, independence, and competence of internal audit functions—serves as a cornerstone of corporate governance by ensuring the accuracy, transparency, and completeness of reported information. In the context of social responsibility reporting, these mechanisms help verify that companies adhere to ethical standards, sustainability goals, and stakeholder expectations. Given the rising importance of social responsibility in the insurance industry—particularly in Iran, where regulatory pressures and public awareness are increasing—this study aims to investigate how the effectiveness of the audit committee and the quality of internal audit performance may influence social responsibility reporting. By focusing on the Iranian insurance companies, the research addresses a gap in understanding how robust governance structures can enhance accountability and trust in an industry that deals with public funds and societal well-being.
METHODS: This study adopts a correlational research design, which involves examining the relationships between variables without manipulating them, making it suitable for exploring associations in real-world settings. Hypothesis testing was conducted using multivariate regression analysis, a statistical technique that allows for assessing the simultaneous impact of multiple independent variables (such as audit committee effectiveness and internal audit quality) on a dependent variable (social responsibility reporting). The research is classified as applied in terms of purpose, meaning it seeks to generate practical insights that can inform real-world decision-making, rather than purely theoretical contributions. The approach is framed within inductive reasoning, where specific observations from the data are used to draw broader generalizations. The statistical population consists of all insurance companies operating in Iran, including a diverse range of firms from state-owned to private entities. To ensure relevance and timeliness, the sample period spans from 1398 to 1402 (corresponding to the Persian calendar years, or approximately 2019 to 2023 in the Gregorian calendar). Data collection likely involved reviewing annual reports, corporate governance disclosures, and other publicly available sources, with variables operationalized through established metrics (e.g., audit committee independence, expertise, and audit committee size for effectiveness and internal audit quality indicators such as internal audit size, age, and competence for internal audit performance). This methodological rigor helps establish reliable cause-and-effect relationships while controlling for confounding factors.
FINDINGS: The empirical results from the hypothesis testing reveal a significant and positive relationship between both audit committee effectiveness and internal audit performance quality, and the enhancement of social responsibility reporting. Specifically, higher levels of audit committee effectiveness—characterized by factors such as member independence, financial expertise, and audit committee size —were found to correlate with improved reporting quality, leading to greater transparency, accuracy, and reliability in disclosures. For instance, an effective audit committee may enforce stricter review processes that ensure social responsibility reports accurately reflect a company's efforts in areas like community engagement, environmental sustainability, and ethical practices. Similarly, superior internal audit quality, which includes thorough risk assessments, unbiased evaluations, and timely reporting, directly contributes to the integrity of these reports by identifying and rectifying discrepancies or omissions. Overall, the findings underscore the importance of a strong corporate governance infrastructure in fostering social accountability. By bolstering stakeholder trust—such as that of investors, regulators, and the public—these mechanisms not only comply with legal requirements but also promote long-term sustainability in the insurance sector. The positive effects observed in this study highlight how investments in governance can yield tangible benefits, particularly in an industry like insurance, where public perception and ethical conduct are crucial for maintaining credibility.
CONCLUSION: This research provides valuable empirical evidence that enriches the existing literature on social responsibility reporting and corporate governance, with a specific focus on the insurance industry in Iran. By demonstrating the positive impacts of audit committee effectiveness and internal audit quality, the study offers actionable insights for stakeholders. For policymakers and regulatory bodies, such as the Central Bank of Iran or the Securities and Exchange Organization of Iran, these findings can guide the development of enhanced governance standards and reporting mandates. Managers of insurance companies can use this information to prioritize governance improvements, potentially leading to better risk management and reputational gains. Furthermore, the results emphasize the need for ongoing monitoring and potential reforms in corporate practices to align with global sustainability trends. While the study contributes significantly to understanding these dynamics in an Iranian context, it also opens avenues for future research, such as comparative analyses with other industries or countries, to explore additional factors influencing social responsibility reporting. Ultimately, by promoting transparency and accountability, this work supports broader goals of ethical business practices and sustainable development in the financial sector.

کلیدواژه‌ها [English]

• Audit committee effectiveness
• Insurance companies
• Internal audit quality
• Social responsibility reporting